Appealing the decision of the regional level commission on refusal to register a tax invoice

Registration of tax invoices for business entities has always been a difficult task. And all because they were often faced with issues of refusal to register tax invoices. The reasons for refusal to register a tax invoice are different and not always justified. This means that any decision can be appealed, which the business entity considers illegal, including the decision to refuse to register a tax invoice.

There are two ways to appeal:

• Administrative
• Judicial

In order not to deal with legal red tape, paying court fees and waiting for the case to be considered in court, you can appeal the decision to refuse to register a tax invoice in an administrative procedure.

How to file a complaint?

You can submit a complaint electronically in the taxpayer's electronic account. That is, there is no need to write paper complaints, send by mail, etc., everything can be done with a few clicks. For this, the complaint must be signed with an electronic digital signature of the complainant. If the complaint is submitted by the representative of the payer, a duly certified power of attorney must be attached to it.

It is worth noting that the complaint must be properly prepared, that is, it must contain all the data of the complainant, as well as information about the tax invoice whose registration was refused. It is also necessary to specify in detail the reasons that, in the complainant's opinion, are important for the registration of the tax invoice, and if available, provide evidence that the refusal to register the tax invoice was unlawful.

Deadline for administrative appeal

10 working days from the moment of receipt of the decision on refusal to register a tax invoice.

Judicial procedure

As a general rule, the decision is appealed to the court at the location of the commission that made the decision to refuse.

For this type of appeal, the taxpayer must submit a claim to the court. The claim must be filed in accordance with the requirements of the Administrative Judicial Code of Ukraine.

Result

In the case of sufficient evidence and justification of the claim, the court makes a decision on the registration of the tax invoice.

If the claim is refused, the decision of the regional level commission remains in force.

Importantly!

It is worth noting that in the case of a court appeal, it is not possible to appeal the same tax invoice in an administrative procedure. In the case of a court appeal, a court fee must be paid when submitting a statement of claim to the court.

In the case of an administrative appeal, there must be a separate appeal for each unregistered tax invoice. That is, it is not possible to file a complaint and several unregistered tax invoices.

Appealing the decision on refusal to register a tax payer is a right, not an obligation. However, in case of disagreement with the decision of the regional level commission, the taxpayer has the right to appeal it. The appeal procedure is chosen by the payer at its own discretion.

Recommendations

In case of unclear situations, do not be afraid to seek accounting and legal help. After all, it is specialists who deal with the specified issues who can help and suggest methods of appeal, as well as avoid other problems with registration of tax invoice. It is worth remembering that professional help is the key to success in any business.